Non-resident withholding tax (NRWT) and exemptions

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Income tax Dates

MAR 28

AIM instalments are due if you file GST monthly and have a March balance date.
APR 1

Final date for ratio option provisional tax applications.
APR 7

End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.

All Income tax dates

Some people or organisations may have a non-resident withholding tax (NRWT) exemption on their non-resident passive income (NRPI) from New Zealand.

Do not deduct NRWT from someone who gives you a copy of the letter we've given them showing they're exempt.

We give exemptions when:

income is exempt from tax, including NRWT, under New Zealand tax law
income is exempt from tax because of any other New Zealand legislation
double tax agreements allow for an exemption from tax on certain types of income.

Last updated: 29 Jun 2021